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Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline

Author

Listed:
  • Oleksandr Petruk

    (Zhytomyr State Technological University)

  • Serhiy Legenchuk

    (Zhytomyr State Technological University)

  • Nataliya Koroliuk

    (Yuriy Fedkovych Chernivtsi National University)

Abstract

The features and promising directions of the accounting theory development in English-speaking countries nowadays are studied. Consideration of selected features and future directions allows you: - to research historic features of the accounting theory development in English-speaking countries; - to identify the basic stages of accounting theory development in the English-speaking countries (normative stage; positive stage (American positivism, English positivism); new normative stage (new normative theories, conditional and normative methodology, normative and positive synthesis); - to understand why positive accounting theory today is not the only and decisive approach to scientific research in the field of accounting; - to identify new areas of scientific research that are currently supported by the accounting scientific community in an English-speaking countries; - to explain why researchers who write articles using modern normative theories and / or qualitative research methods have difficulty over the publication of their papers in world leading scientific accounting journals; - to ensure that accounting is multi-paradigmatic discipline during the evolution of which is cyclic change fundamental paradigms.

Suggested Citation

  • Oleksandr Petruk & Serhiy Legenchuk & Nataliya Koroliuk, 2013. "Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 48-56, September.
    • Handle: RePEc:iaf:journl:y:2013:i:3:p:48-56
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    References listed on IDEAS

    as
    1. Mattessich, Richard, 2006. "Foundational research in accounting: professional memoirs and beyond," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 277-461, December.
    2. Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
    3. Sterling, Rr, 1967. "Statement Of Basic Accounting Theory - Review Article," Journal of Accounting Research, Wiley Blackwell, vol. 5(1), pages 95-112.
    4. Lawrence A. Boland & Irene M. Gordon, 1992. "Criticizing positive accounting theory," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 142-170, September.
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    Cited by:

    1. Serhiy Legenchuk & Alina Raboshuk, 2016. "Major Tendencies in Accounting: Ways of Development in the XXI Century," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 32-37, March.

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    More about this item

    Keywords

    accounting theory; accounting history in English-speaking countries; normative accounting theory and positive accounting theory; conditional and normative accounting theory;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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